Zero-Rated Export

GST LUT Filing for Zero-Rated Exports

File your GST LUT online to export goods or services without paying IGST. Fast filing, error-free submission, and complete CA support for exporters and service providers.

Export Without IGST

CA-Assisted Filing

100% Online Process

GST LUT Filing for Zero-Rated Exports

1,421+

Registered Businesses

Transparent Pricing

Simple & Transparent Pricing

Choose the best plan for your gst lut filing for zero-rated exports needs

Basic Plan

For First-Time Exporters

999
+ GST |
  • GST LUT filing (Form GST RFD-11)
  • Eligibility check for LUT
  • Basic document verification
  • Preparation & submission of LUT
  • Email support
  • Filing within 2 working days
Most Popular

Standard Plan

For Regular Exporters

1,999
+ GST |
  • Everything in Basic Plan
  • Detailed document review
  • Previous LUT / export history check
  • Error-free filing with tracking
  • Guidance on zero-rated supplies
  • Priority email & WhatsApp support
  • Filing within 24 hours
  • Post-filing confirmation support

Premium Plan

For High-Volume Export Businesses

3,999
+ GST |
  • Everything in Standard Plan
  • Dedicated GST expert assistance
  • Complex case handling
  • Multi-branch / multi-GSTIN support
  • Export compliance advisory
  • End-to-end LUT & follow-up support
  • 24/7 priority support
  • Same-day filing
What's Included

Features & Inclusions

GST LUT Filing (Form GST RFD-11)
Eligibility Assessment for LUT
Document Checklist & Verification
Zero-Rated Supply Guidance
Online Submission on GST Portal
Error-Free Application Review
Deficiency Resolution Support
Acknowledgment & ARN Tracking
Validity Confirmation for FY
Post-Filing Support

Understanding GST LUT Filing

Know how LUT helps you export without paying IGST

A Letter of Undertaking (LUT) must be furnished before making zero-rated supplies without payment of IGST. LUT is valid for one financial year and must be renewed annually. If LUT is not filed, exporters must pay IGST and later claim a refund.

GST LUT

Letter of Undertaking

A declaration submitted on the GST portal allowing exporters to supply goods or services without payment of IGST.

Due: Before Export / 31st March (Renewal)

For: Exporters of goods or services and SEZ suppliers without IGST payment

LUT Validity

Annual Validity

Once approved, the LUT remains valid for the entire financial year in which it is filed.

Due: Valid till 31st March

For: All taxpayers opting to export without IGST

Bond / LUT Restriction

Eligibility Conditions

Taxpayers prosecuted for tax evasion exceeding ₹2.5 crores are not eligible for LUT and must furnish a bond instead.

Due: As Applicable

For: Taxpayers with prior GST prosecution history

Why File GST LUT?

Key advantages for exporters under GST

Export Without IGST

Export goods or services without paying IGST upfront

Legal Compliance

Meet GST requirements for zero-rated supplies

Improved Cash Flow

Avoid blocking funds in IGST payments and refunds

Hassle-Free Exports

Smooth customs clearance with valid LUT

Penalty Prevention

Avoid penalties due to non-filing or expired LUT

Expert Assistance

Guidance from GST experts throughout the process

Simple Process

Our GST LUT Filing Process

Simple and quick process for exporters

1

Eligibility Check

Verify eligibility for LUT under GST provisions

2

Document Collection

Collect IEC, GST details, and previous LUT (if any)

3

LUT Preparation

Prepare Form GST RFD-11 with accurate details

4

Review & Confirmation

Final review and approval before submission

5

Online Filing

Submit LUT on GST portal and share acknowledgment

Why Choose Accufinns?

Secure & Trusted

100% data security with encrypted systems

Fast Processing

Quick turnaround time with proactive updates

Expert Support

Certified CAs and legal experts at every step

Digital First

Completely paperless and online process

Frequently Asked Questions

GST LUT (Letter of Undertaking) allows exporters to supply goods or services without payment of IGST. It is mandatory for claiming zero-rated supply benefits under GST.
Any registered taxpayer exporting goods or services can file LUT, provided they have not been prosecuted for tax evasion exceeding ₹2.5 crore under GST or earlier laws.
Yes, LUT must be filed at the beginning of every financial year. A new LUT is required annually even if business details remain unchanged.
A GST LUT is valid for the entire financial year in which it is filed, unless withdrawn or rejected by the GST department.
Exports made without a valid LUT are treated as taxable supplies, and IGST must be paid along with applicable interest and penalties.
No, a bank guarantee is not required for LUT. It is a simple online declaration filed on the GST portal.
GST LUT filing is usually completed within 1–2 working days once all documents are available and eligibility is confirmed.
Yes, GST LUT is filed online through Form GST RFD-11 on the GST portal.
Yes, new exporters can file LUT even if they have not made any exports previously.
Yes, exporters of services must also file LUT to supply services without payment of IGST.